Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct...

Saint John, Charlottetown and Montreal have the highest tax burdens on new business amongst major Canadian cities, according to a new C.D. Howe Institute report. In “The 2014 C.D. Howe Institute Business Tax Burden Ranking,” authors Adam Found, Benjamin Dachis and Peter Tomlinson conduct...

The best and worst major cities for business investment are identified in a new report from the C.D. Howe Institute. In “Business Tax Burdens in Canada's Major Cities: The 2018 Report Card” authors Adam Found and Peter Tomlinson compare business tax burdens in 10 Canadian cities, the largest...

Calgary is increasingly lagging behind Saskatoon, which has the most competitive overall business tax environment among the largest cities in each Canadian province, according to a new C.D. Howe Institute report. In “Business Tax Burdens in Canada's Major Cities: The 2016 Report Card,”...

When governments analyze tax policies aimed at attracting investment, they typically rely on a variable called the marginal effective tax rate (METR) on capital. The METR is a measure of the effective tax burden on new business investment.Recent Ontario budgets have presented estimates of the...

Business property taxes are a major part of the tax burden on new business investment that can tip the balance in the competition for capital among Canadian cities and provinces, according to a report released today by the C.D. Howe Institute. In “What Gets Measured Gets Managed: The Economic...

When governments analyze tax policies aimed at attracting investment, they typically rely on a variable called the marginal effective tax rate (METR) on capital. The METR is a measure of the effective tax burden on new business investment. Recent Ontario budgets have presented estimates of the...

Homelessness is a serious social problem that is unlikely to be solved by grand proclamations or a single policy initiative. It is, more likely, to be solved by the introduction of innumerable changes both in how we understand the problem and how we approach its solution. In this paper we...

The best and worst major Canadian cities for business investment as measured by overall tax burden are identified in a new report by authors Adam Found and Peter Tomlinson.Before a business decides to locate or expand in a given jurisdiction, it must consider the tax implications of such an...